HB 47, 44th 2nd C.S.
Relating to defining the business of well cementing and of cementing casing in oil, gas or water wells, and providing for the payment of an occupation tax by any person engaged in such business so defined, and providing who shall be subject to provisions hereof; providing for the time of payment of a tax of 5% of the monies received by such person so engaged; fixing the time such payments shall be due and fixing the time for the filing of the reports required by the provisions hereof and for penalties for failure to pay said tax when due.
Author: Jesse E. Roach
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